个人为企业或他人提供担保获得收入是否征收个人所得税？

<p style="padding: 0px;margin-top: 0px;margin-bottom: 0px;color: rgb(51, 51, 51);font-family: 'Microsoft Yahei';text-wrap: wrap;background-color: rgb(255, 255, 255);text-indent: 2em"><span style="font-family:宋体">根据《财政部</span><span style="font-family:宋体">税务总局关于个人取得有关收入适用个人所得税应税所得项目的公告》（财政部</span><span style="font-family:宋体">税务总局公告</span>2019<span style="font-family:宋体">年第</span><span style="font-family:Calibri">74</span><span style="font-family:宋体">号）规定：“一、个人为单位或他人提供担保获得收入，按照“偶然所得”项目计算缴纳个人所得税。</span></p> <p style="padding: 0px;margin-top: 0px;margin-bottom: 0px;color: rgb(51, 51, 51);font-family: 'Microsoft Yahei';text-wrap: wrap;background-color: rgb(255, 255, 255);text-indent: 2em">......</p> <p style="padding: 0px;margin-top: 0px;margin-bottom: 0px;color: rgb(51, 51, 51);font-family: 'Microsoft Yahei';text-wrap: wrap;background-color: rgb(255, 255, 255);text-indent: 2em">五、<span style="font-family:宋体">本公告自</span>2019<span style="font-family:宋体">年</span><span style="font-family:Calibri">1</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">1</span><span style="font-family:宋体">日起执行。”</span></p> <p style="padding: 0px;margin-top: 0px;margin-bottom: 0px;color: rgb(51, 51, 51);font-family: 'Microsoft Yahei';text-wrap: wrap;background-color: rgb(255, 255, 255);text-indent: 2em"><span style="font-family:宋体">以上内容仅供参考，具体以最新法律法规及相关政策规定为准。</span></p> <p><br></p>